VAT Gap Estimation for Ukraine: Methodology and Cross-Country Comparison

Key Points

• The central aim is to estimate the VAT gap in Ukraine and compare it with other countries to assess tax compliance.
• Developed a standardized methodology for VAT gap estimation.
• Conducted a cross-country comparison to benchmark Ukraine's VAT performance.
• Analyzed fiscal policy impacts on VAT compliance rates.
• Identified significant VAT gap in Ukraine compared to EU averages.
• Cross-country analysis revealed distinct variations in VAT compliance rates among neighboring countries.
• Provided insights for policymakers to enhance VAT collection strategies.